Willian Jose will head up Everton’s planned spending spree this summer.
The Real Sociedad striker has struck 12 times in 29 outings this season and is the subject of interest from the Blues ahead of the impending transfer window.
Willian, 25, previously featured for Real Madrid during a 2014 loan spell but it has been his form with La Real which has enticed him to Goodison Park officials.
Everton’s director of football Steve Walsh is understood to have enquired to Sociedad over the Brazilian’s availability ahead of a potential switch.
Ronald Koeman is also preparing to reignite his interest in Gylfi Sigurdsson.
Sigurdsson was previously the subject of interest from the Dutchman following Ronald Koeman’s appointment last July but Swansea refused to sell the player.
However Everton are now planning to make a renewed approach with the Welsh club currently threatened by the prospect of Premier League relegation.
The Iceland international’s future is likely to be swayed by Swansea’s top-flight fate but Koeman is intent on landing the influential midfielder regardless.
Swansea are expected to command a fee in the region of £30 million for Sigurdsson, who has scored nine times in 34 outings for the club this term.
Koeman is also mulling over a move for Burnley defender Michael Keane, with Ramiro Funes Mori and Seamus Coleman both facing lengthy sideline spells.
Everton’s goalkeeping situation is also set to be addressed with Sunderland’s Jordan Pickford among the options being assessed by the Everton manager.
A prospective homecoming for Wayne Rooney remains in Koeman’s plans, with the England captain increasingly out of favour at Manchester United.